– see also Catering

Amateur sports persons, recognised representative sporting bodies providing

Legislation/Regulatory – ESC 3.10

Business establishment of minimum size

Commentary – Indirect Tax Reporter ¶10-470

Deductions for

Commentary – Tax Reporter ¶208-550 ; Tax Reporter ¶419-100 ; Tax Reporter ¶437-600 ; Tax Reporter ¶454-350
HMRC Guidance – BIM37660 ; BIM37670 ; BIM47710 ; EIM21671 ; EIM21673 ; EIM21845 ; EIM31815 ; EIM32620
Case Law – Bowden (H.M. Inspector of Taxes) v. Russell & Russell ; Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Employees

Legislation/Regulatory – ITEPA2003 s. 317

Employees' expenses

Commentary – Quick Overview ¶9174

Employer provided

Legislation/Regulatory – VATA94 Sch. 6, para. 10(1), (2)

Employer-provided, Class 1 exclusion

Commentary – Tax Reporter ¶1006-730

Free or subsidised

Commentary – Quick Overview ¶9150 ; Quick Overview ¶9295

Lorry drivers

Commentary – Tax Reporter ¶454-350
HMRC Guidance – EIM31815
Case Law – Caillebotte (H.M. Inspector of Taxes) v. Quinn ; Emms v. R & C Commrs

Luncheon clubs/meals-on-wheels, local authorities

Commentary – Indirect Tax Reporter ¶52-405

Planes and ships, place of supply of services

Commentary – Indirect Tax Reporter ¶13-475

Provision of by landlord

Commentary – 6.7.3

Supply connected with exempt care or treatment

Commentary – Indirect Tax Reporter ¶28-540

Supply of services

Commentary – Indirect Tax Reporter ¶10-470

Vouchers

Commentary – Tax Reporter ¶437-600
HMRC Guidance – EIM21671 ; EIM21673 ; EIM32620